Depreciation question

[Jeff Ostreim]

Hello everyone.  I purchased a 9 unit apartment on 12/21 of last year.  I have a few questions regarding taxes and depreciation.

1.  Do I need to file taxes for the property when I didn't earn anything the first 10 days?

2.  If so do I need to start depriaciation?

3.  Also, would I depreciate the property as a commercial property since it is 9 units. I have heard that I would depreciate the property for 39 years instead of 27.5 

Any help on answering these questions would be greatly appreciated!